From sword to shield [electronic resource] : the transformation of the corporate income tax, 1861 to present /
by Bank, Steven A.
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BookPublisher: New York ; Oxford : Oxford University Press, 2010Description: 1 online resource (xxxii, 271 p.).ISBN: 9780199775811 (ebook) :.Subject(s): Corporations -- Taxation -- United States -- History | Corporations -- Taxation -- Law and legislation -- United States -- HistoryOnline resources: Oxford scholarship online Summary: This historical account of the evolution of the corporate income tax in America explains the origins of corporate income tax. Banks shows that political, economic, and social forces transformed it from a sword against evasion of the individual income tax to a shield against government and shareholder interference.
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This historical account of the evolution of the corporate income tax in America explains the origins of corporate income tax. Banks shows that political, economic, and social forces transformed it from a sword against evasion of the individual income tax to a shield against government and shareholder interference.
Description based on print version record.
Includes bibliographical references and index.
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